Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 2003; provided, however, that the provisions listed in the following items come into effect as of the dates specified respectively in those items:
この法律は、平成十五年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the following provisions: March 31, 2003;
次に掲げる規定 平成十五年三月三十一日
in Article 2, the provision amending Article 2, item (xii)-8, (b) of the Corporation Tax Act, the provision amending item (xii)-11, (b) of that Article, the provisions amending Articles 57 through 59 of that Act, the provision amending Article 72, paragraph (3) of that Act, the provision amending Article 80 of that Act, the provision amending Article 81-9 of that Act, the provision amending Article 81-20, paragraph (3) of that Act, the provision amending Article 81-31, paragraph (3) of that Act, and the provision amending Article 102, paragraph (2) of that Act, and the provisions of Article 9 (limited to the part concerning Article 2, item (xii)-8, (b) and item (xii)-11, (b) of the Corporation Tax Act as amended by the provisions of Article 2 (hereinafter referred to as "the new Corporation Tax Act")), Articles 11 through 13, Article 141, Article 147, Article 148, and Article 152 of the Supplementary Provisions.
第二条中法人税法第二条第十二号の八ロの改正規定、同条第十二号の十一ロの改正規定、同法第五十七条から第五十九条までの改正規定、同法第七十二条第三項の改正規定、同法第八十条の改正規定、同法第八十一条の九の改正規定、同法第八十一条の二十第三項の改正規定、同法第八十一条の三十一第三項の改正規定及び同法第百二条第二項の改正規定並びに附則第九条（第二条の規定による改正後の法人税法（以下「新法人税法」という。）第二条第十二号の八ロ及び第十二号の十一ロに係る部分に限る。）、第十一条から第十三条まで、第百四十一条、第百四十七条、第百四十八条及び第百五十二条の規定
Omitted;
略
the following provisions: October 1, 2003;
次に掲げる規定 平成十五年十月一日
Omitted;
略
in Article 9, the provision amending the title of the Petroleum Tax Act, the provision amending Article 1 of that Act, the provision amending Article 3 of that Act (limited to the part replacing "petroleum tax" with "petroleum and coal tax"), the provision amending Article 4 of that Act, the provision amending Article 5 of that Act, the provision amending Article 6, paragraph (2) of that Act, the provision amending Article 7 of that Act (limited to the part replacing "petroleum tax" with "petroleum and coal tax"), the provisions amending Articles 8 through 19 of that Act, the provision amending Article 21 of that Act, the provision amending Article 23 of that Act, and the provision amending Article 24 of that Act, and the provisions of Articles 44 through 48, Article 50, Article 137, Article 138, Article 139 (limited to the provision amending Article 2, item (iii) of the National Tax Collection Act (Act No. 147 of 1959)), Article 140, Article 142 (limited to the provisions amending Article 2, item (iii), Article 15, paragraph (2), item (vii), Article 46, paragraph (1), item (i), (a), and Article 60, paragraph (2) of the Act on General Rules for National Taxes (Act No. 66 of 1962)), Article 143, Articles 153 through 168, Article 171, Article 172, Article 176, Article 180, Article 181, Article 187 (limited to the provision amending Article 129 of the Corporate Reorganization Act (Act No. 154 of 2002)), and Article 188, paragraph (1) of the Supplementary Provisions.
第九条中石油税法の題名の改正規定、同法第一条の改正規定、同法第三条の改正規定（「石油税」を「石油石炭税」に改める部分に限る。）、同法第四条の改正規定、同法第五条の改正規定、同法第六条第二項の改正規定、同法第七条の改正規定（「石油税」を「石油石炭税」に改める部分に限る。）、同法第八条から第十九条までの改正規定、同法第二十一条の改正規定、同法第二十三条の改正規定及び同法第二十四条の改正規定並びに附則第四十四条から第四十八条まで、第五十条、第百三十七条、第百三十八条、第百三十九条（国税徴収法（昭和三十四年法律第百四十七号）第二条第三号の改正規定に限る。）、第百四十条、第百四十二条（国税通則法（昭和三十七年法律第六十六号）第二条第三号、第十五条第二項第七号、第四十六条第一項第一号イ及び第六十条第二項の改正規定に限る。）、第百四十三条、第百五十三条から第百六十八条まで、第百七十一条、第百七十二条、第百七十六条、第百八十条、第百八十一条、第百八十七条（会社更生法（平成十四年法律第百五十四号）第百二十九条の改正規定に限る。）及び第百八十八条第一項の規定
Omitted;
略
the following provisions: April 1, 2004.
次に掲げる規定 平成十六年四月一日
Omitted;
略
in Article 6, the provision amending the table of contents of the Consumption Tax Act, the provisions amending Articles 10 and 11 of that Act, the provision amending Article 12 of that Act (limited to the part replacing "30 million yen" with "10 million yen"), the provision amending Article 37, paragraph (1) of that Act, the provisions amending Articles 42 through 44 of that Act, the provision amending Article 48 of that Act, the provision amending Article 59, item (i) of that Act, the provision amending Article 60, paragraph (8) of that Act, the provision adding one Article after Article 63 in Chapter V of that Act, the provision amending Article 65 of that Act, and the provision amending Appended Table 3, item (i) of that Act (limited to the part deleting the row for the Communications and Broadcasting Organization and the part deleting the row for the Labor Welfare Corporation), and the provisions of Articles 26, 28, 29, and 31 and Article 142 (limited to the provision amending Article 38, paragraph (3) of the Act on General Rules for National Taxes) of the Supplementary Provisions.
第六条中消費税法の目次の改正規定、同法第十条及び第十一条の改正規定、同法第十二条の改正規定（「三千万円」を「千万円」に改める部分に限る。）、同法第三十七条第一項の改正規定、同法第四十二条から第四十四条までの改正規定、同法第四十八条の改正規定、同法第五十九条第一号の改正規定、同法第六十条第八項の改正規定、同法第五章中第六十三条の次に一条を加える改正規定、同法第六十五条の改正規定並びに同法別表第三第一号の改正規定（通信・放送機構の項を削る部分及び労働福祉事業団の項を削る部分に限る。）並びに附則第二十六条、第二十八条、第二十九条、第三十一条及び第百四十二条（国税通則法第三十八条第三項の改正規定に限る。）の規定
Supplementary Provisions, Article 143Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第百四十三条（国税通則法の一部改正に伴う経過措置）
The provisions of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article (limited to the provisions amending Article 2, item (iii), Article 15, paragraph (2), item (vii), Article 46, paragraph (1), item (i), (a), and Article 60, paragraph (2); the same applies hereinafter in this Article) apply to national tax that is to be imposed, or to be paid or collected, after the provisions of the preceding Article come into effect, and with regard to petroleum tax that was to be imposed, or to be paid, before the provisions of that Article come into effect, the provisions then in force continue to govern.
前条の規定（第二条第三号、第十五条第二項第七号、第四十六条第一項第一号イ及び第六十条第二項の改正規定に限る。以下この条において同じ。）による改正後の国税通則法の規定は、前条の規定の施行後に課されるべき、又は納付し、若しくは徴収されるべき国税について適用し、同条の規定の施行前に課されるべき、又は納付すべきであった石油税については、なお従前の例による。